Income Tax : The article highlights that Indian tax law lacks a statutory formula for allocating cross-border ESOP income, increasing the risk ...
Income Tax : The article explains how ESOP taxation in unlisted companies occurs at both exercise and buyback stages. It highlights perquisite ...
Corporate Law : ESOPs can create significant wealth, but many employees struggle with taxation, limited liquidity, and unrealistic expectations. T...
Income Tax : The case demonstrates how an incorrect exemption claim based on Form 16 led to scrutiny and penalty proceedings. The Tribunal ulti...
Company Law : Overview of ESOPs in private companies covering legal requirements, pool structuring, accounting treatment, employee taxation, and...
Income Tax : From April 1, 2025, Section 47 will exclude transfers of capital assets under gifts or wills from capital gains tax, with specific...
Income Tax : Delve into complex tax implications of ESOPs, Sweat Equity, CSOPs, Phantom Shares, and Stock Appreciation Rights in our live webin...
Income Tax : The section states that ESOPs issued free of cost or at concessional rates will be taxed on the date of exercise on the differenc...
Income Tax : ITAT held that computer software is eligible for 60% depreciation and directed the AO only to verify its actual cost before comput...
Income Tax : ITAT Mumbai allowed deduction of ESOP expenses under Section 37(1) by following Karnataka High Court's ruling in Biocon Ltd. Tribu...
Income Tax : The Supreme Court ruled that requiring employers to purchase shares from the market instead of issuing ESOP shares ignores commerc...
Income Tax : The Delhi High Court held that ESOP expenditure cannot be disallowed merely because shares were allotted instead of purchased from...
Income Tax : The ITAT Mumbai held that ESOP discount is an allowable deduction under Section 37(1), observing that the pendency of an SLP again...
SEBI : New SEBI amendment mandates valuation of employee share benefit schemes only by independent registered valuers, phasing out mercha...
Goods and Services Tax : CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiarie...
Company Law : The Ministry of Corporate Affairs penalizes WURKNET PRIVATE LIMITED for violating Companies Act, 2013 by not disclosing ESOP detai...
Company Law : Company at its Board Meeting convened on 05.04.2021 unanimously accorded its approval for grant of 327 options under the Scheme to...
SEBI : Q. Upon listing of the Company, will it be permissible, as per the SEBI SBEB & SE Regulations, for stock options to be granted...
ITAT Mumbai held that revisionary proceeding under section 263 of the Income Tax Act not justifiable when AO has taken most plausible view. Accordingly, appeal is allowed to that extent.
ITAT Pune remands ESOP tax dispute, citing AO/CIT(A) failure to verify year of acquisition and valuation errors, directing fresh assessment to prevent double taxation.
ITAT Mumbai held the disallowance on basis that the ESOP expenses is contingent in nature cannot be sustained. However, amount claimed as expenditure, the basis of allocation of ESOP cost by GSGI etc., needs to be factually examined. Hence, matter remanded.
The ITAT Mumbai dismissed income tax appeals against Hardcastle Restaurants, holding that additions cannot be made to completed assessments without incriminating material found during a search operation.
Learn about different employee stock benefit plans, including ESOPs, RSUs, and Phantom Shares. A guide to understanding key features, benefits, and taxation.
Over 140 executives at Eternal, parent of Zomato & Blinkit, exercised ESOPs worth ₹419 crore in two days. ITAT explains how employee stock options fuel wealth creation, align incentives, and shape growth strategy.
In DCIT vs. Motilal Oswal Securities Ltd., the ITAT Mumbai dismissed the revenue’s appeals, confirming that employee stock option (ESOP) costs and corporate social responsibility (CSR) donations can be claimed as deductions.
ITAT Ahmedabad rules on the admissibility of new claims during reassessment and appellate proceedings, distinguishing between the limited scope of Section 147 and the broader jurisdiction of appellate authorities.
Learn about the ITAT Mumbai’s ruling in the P&G case, which found that reimbursement for ESOP and ISOP plans is a deductible business expense, not a capital or contingent expense.
This article outlines the valuation methodology for Employee Stock Options (ESOPs) under the Companies Act, 2013, covering contractual terms, accounting standards, and common valuation models like Binomial and Black-Scholes.
